Taxpayers should hold the tax registration certificate, the identity certificate of the agent, the stamp of the special invoice seal made according to the style specified by the competent tax authorities in the State Council, and other documents to go through the invoice purchase procedures with the competent tax authorities. The competent tax authorities shall, according to the business scope and scale of taxpayers, confirm the types, quantities and methods of receiving and purchasing invoices, and issue invoice receiving and purchasing books.
For taxpayers who need to use invoices temporarily, they can directly apply to the competent tax authorities where the production and operation are located for invoicing on the basis of written proof of production and operation activities, identity certificate of the agent and other documents. Taxpayers who engage in business activities temporarily outside this Municipality shall receive and purchase invoices from the tax authorities in the place where they produce and operate on the strength of the certificates issued by the local tax authorities.
Taxpayers from other provinces, autonomous regions and municipalities directly under the Central Government who come to our city to engage in temporary business activities may, according to the face value and quantity of the purchased invoices, require them to provide a guarantor or pay a deposit of no more than 6,543,800 yuan, and hand in the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation is lifted or the deposit is returned. If the invoice is not paid off on time, the guarantor or deposit shall bear legal responsibility.
Extended data:
A, quota invoice denomination regulations:
Quota invoice is specially printed by the tax bureau, so you don't need to fill it in. There is quota invoice. Small-scale taxpayers with annual taxable sales below 500,000 yuan and small-scale taxpayers with business below 300,000 yuan should use quota invoice.
Quota invoice * * * has 10 yuan, 20 yuan, 50 yuan, 100 yuan, 200 yuan, 500 yuan, 1000 yuan, 2000 yuan, 5000 yuan, 10000 yuan and other versions1/kloc.
Second, the use of quota invoice:
When using quota invoice, the whole book is enabled, and it is not allowed to split invoices; Shall not lend, transfer or invoice; Report the usage of invoices as required, and establish invoice register.
Units and individuals who use tickets shall, in accordance with the provisions, establish an invoice storage system, which shall be kept by a special person and stored in a special warehouse (cabinet), and shall not lose or destroy the invoice stub and invoice register without authorization. The invoice stub and invoice register that have been issued shall be kept for five years and shall be destroyed after being submitted to the competent tax authorities for examination and approval.
If the invoice is stolen, lost, damaged (torn), etc., it is necessary to find out the reason and report it to the competent tax authorities in writing, and apply for reporting the loss as invalid.
The minimum tax amount stipulated in various places is uncertain. First, it depends on the nature of the business. It depends on the location of the business. It depends on your business field. They will have someone to look at the place where you operate, and then give you a minimum tax standard according to the regulations of the tax department.
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